Search
Accounts Payable Advisory No. 71
… Subject : New Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingCollege of Nanoscale Science and Engineering – Network Security Controls
… To determine whether the network security controls at the College of Nanoscale Science and Engineering (College) are … nanotechnology. The College is a unit of the University at Albany (the University), one of the four University Centers … Audits/Reports of Interest State University of New York at Albany: Network Security Controls (2004-S-23) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Gowanda – Procurement (2013M-175)
… Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and verify that they … Key Recommendations Ensure that Village officials comply with the adopted procurement policy and approve contracts …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … and online banking for the period of June 1, 2011, to September 30, 2012. Background The Village of … policies and procedures to provide guidance on how the Village’s electronic data is backed up. Routinely …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of Covington – Town Supervisor (2013M-371)
… records and should consider either appointing a bookkeeper with sufficient technical skills or contracting with an accounting firm to fulfill certain financial duties, …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Oversight of Hazardous Materials and Waste (Follow-Up)
… in our initial audit report addressed the development of strategies to enhance monitoring and inventory over hazardous …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followTown of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices … January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Inspecting Highway Bridges and Repairing Defects
… is safe to use). In addition, NYSTA must provide DOT with the written determinations from bridge inspections … bridges were not always inspected timely, including three with flagged conditions and DOT was not always notified of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… in 2010 found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses … (Code) and CBAs. City officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Human Resource Practices (Follow-Up)
… audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A part of the State University of New York (SUNY) system since 1950, Upstate Medical University’s …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followState Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… applaud the professionalism of those who investigated this case. My office will continue to work with local, state and …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownTown of Ellery – Justice Court (2014M-269)
… five-member Town Board and maintains a Justice Court with two Justices and a Court Clerk The Court reported … Court’s cash collection, recording and reporting processes with minimal oversight, which allowed her to manipulate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Oversight of Nurse Licensing (Follow-Up)
… independently verifies information submitted by nursing license applicants; monitors nurses once they are …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… Clerk made annual remittances in February, which kept the money from being productively used or invested to earn … and comparing it to reconciled bank balances and money on hand. Provide the Board with her records for audit, …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Lincoln - Town Clerk (2023M-31)
… example, Town officials found $622 in cash in her office with no supporting records showing the source of the funds. … and record collections. Town officials generally agreed with our recommendations and indicated they have initiated, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Cheektowaga Central School District - Capital Project Management (2022M-90)
… Transparently share capital project details with District voters. Solicit competition through bids when … submission to SED. District officials generally agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … the collections were deposited in accordance with Village Law Section 4-408. 48 collections totaling $53,722 were not … and 69 collections totaling $57,426 were not recorded on a timely basis, increasing the risk for errors or …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Falconer Central School District – Financial Management (2024M-52)
… (17 percent). Could not demonstrate that three reserves with balances totaling more than $4 million were properly … budgeting practices. District officials generally agreed with our findings and indicated they will initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52